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TMI Blog2015 (2) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. - Appeal No. ST/11571/2014 - Order No. A/12271/2014 - Dated:- 12-12-2014 - Hon ble Mr. H. K. Thakur,JJ. For the Petitioner : Shri Navin Gheewala For the Respondent : Shri Gobind Jha, A.R. ORDER Per : Mr. H. K. Thakur This appeal has been filed by the appellant with respect to OIA No. SUR-EXCUS-001-APP-627-13-14 dated 28.2.2014 passed by Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be admissible. 3. Shri Gobind Jha (AR) appearing on behalf of the Revenue argued that credit of Courier Services is not admissible as per Punjab Haryana High Court order, as reproduced in Para 5.5 of OIA dated 28.2.2014, passed by the first appellate authority under which CBEC Circular dated 23.08.2007 was approved. He also relies upon CESTAT Bangalore s order in the case of M/s. Madras Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 4(3)(c) of Cenvat Credit Rules, 2004, more particularly when goods are cleared by assessee from place of manufacturing after payment of duty? 4.1 After examining the provisions of Input Service as given in Rule 2(l) of the Cenvat Credit Rules, 2004 the following interpretation was made by the jurisdictional High Court in Para-5:- 5. Issues being similar, the present tax appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in the present appeal are identical to the facts involved in the case before Hon'ble Gujarat High Court. Accordingly, it has to be held that CENVAT credit of service tax paid on Courier Services is admissible to the appellant. 6. In view of the above observations and settled proposition of law, appeal filed by the appellant is allowed. (Operative part of the order pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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